DINESH VERMA,MANALI, HIMACHAL PRADESH vs. ITO, ITO WARD KULLU
In the result, appeal filed by the Assessee is dismissed
ITA 897/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Vinamar Gupta, C.A (Virtually)For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 148Section 151ASection 263Section 270A
delay of 40 days is condoned, and the appeal is admitted for adjudication on the merits.
3. In the present appeal Assessee has raised the following grounds:
2
1. That the Learned PCIT has erred in law and facts and circumstance of the case invoking section 263 by directing the AO to initiate penalty u/s 270A when no penalty
